Instrumentl eFile Render
Object ID: 202113149349304491 - Rendered 2024-05-02
TIN: 95-1985500
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
AARP
Employer identification number
95-1985500
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
AARP Properties LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
Real estate holding company
DE
0
195,432,100
AARP
(2)
AARP 650 F 2-3 LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
Real estate holding company
DE
0
0
AARP
(3)
AARP 650 F 4-5 LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
Real estate holding company
DE
0
0
AARP
(4)
AARP Carson Place LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
Real estate holding company
DE
0
17,565,603
AARP
(5)
AARP Watson Plaza LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
inactive
DE
0
0
AARP
(6)
AARP Andrus Insurance Fund LLC
601 E Street NW
Washington
,
DC
20049
95-1985500
Insurance captive
DC
2,486,456
12,511,560
AARP
(7)
AARP Brain Health Fund LLC
601 E Street NW
Washington
,
DC
20049
82-4300076
Investment fund to support dementia and other brain health research
DE
192,489
19,106,955
AARP
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
AARP Foundation
601 E Street NW
Washington
,
DC
20049
52-0794300
Foundation dedicated to persons over 50 at social and economic risk
DC
501(c)(3)
509(a)(1)
AARP
Yes
(2)
Legal Counsel for the Elderly
601 E Street NW
Washington
,
DC
20049
52-1194741
Provides free or low cost legal assistance and education to DC elderly
DC
501(c)(3)
509(a)(1)
AARP
Yes
(3)
Wish of a Lifetime
303 East 17th Ave Ste 850
Denver
,
CO
80203
26-2123649
Shift how society values seniors by granting/sharing lifelong wishes
CO
501(c)(3)
509(a)(1)
AARP
Yes
(4)
AARP Trust co BlackRock Institutional Trust Company NA TTE
400 Howard Street
San Francisco
,
CA
94105
30-6645385
Grantor Trust holding certain exchange traded funds in investment portfolio
CA
501(c)(4)
AARP
Yes
(5)
AARP Insurance Plan
601 E Street NW
Washington
,
DC
20049
52-6069387
Grantor Trust holding certain AARP group health insurance policies
DC
501(c)(4)
AARP
Yes
(6)
AARP Foundation Trust co BlackRock Instl Trust Company
400 Howard Street
San Francisco
,
CA
94105
30-6645384
Grantor Trust holding certain exchange traded funds in investment portfolio
CA
501(c)(3)
509(a)(1)
AARP Foundation
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
AARP Financial Services Corporation
601 E Street NW
Washington
,
DC
20049
52-1367607
Real estate holding company
DE
AARP
C
427,656
7,303,000
100.000 %
Yes
(2)
AARP Services Inc (consolidated)
620 F Street NW
Washington
,
DC
20004
52-2141065
Quality control and research
DE
AARP
C
145,937,325
121,487,879
100.000 %
Yes
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
AARP Foundation (cash contributions)
B
10,414,962
cash paid
(2)
AARP Foundation (subgrants for charitable activities)
C
143,028
grant agreements
(3)
AARP Foundation (bond standby agreement)
D
25,000,000
in the event of default
(4)
AARP Foundation (in-kind shared services)
L
25,391,350
allocable costs incurred
(5)
AARP Foundation (in-kind advertising)
L
5,255,443
publication space FMV
(6)
AARP Foundation (in-kind rent)
N
67,660
costs incurred
(7)
AARP Foundation (mailing list)
N
0
see supplemental information
(8)
AARP Foundation (maintenance & telephone)
Q
832,856
costs incurred
(9)
AARP Foundation (shared employee reimbursement)
P
455,481
actual salaries for time reported
(10)
AARP Foundation (annual fee line of credit)
S
25,000
cash paid
(11)
AARP Foundation (worker's compensation insurance)
S
2,408,296
cash paid
(12)
Legal Counsel for the Elderly (cash contributions and endowment)
B
62,745,753
cash paid
(13)
Legal Counsel for the Elderly (in-kind shared services)
L
4,177,306
allocable costs incurred
(14)
Legal Counsel for the Elderly (in-kind rent)
N
1,963,017
costs incurred
(15)
Legal Counsel for the Elderly (telephone)
Q
374
costs incurred
(16)
Legal Counsel for the Elderly (insurance)
S
11,681
cash paid
(17)
Wish of a Lifetime (cash contributions)
B
1,900,000
cash paid
(18)
Wish of a Lifetime (in-kind shared services)
L
332,790
allocable costs incurred
(19)
Wish of a Lifetime (insurance)
S
1,145
cash paid
(20)
AARP Services Inc (rent)
A
2,910,096
costs incurred
(21)
AARP Services Inc (advertising)
L
842,249
FMV
(22)
AARP Services Inc (consulting services)
M
94,985,087
FMV
(23)
AARP Services Inc (shared services)
Q
19,635,463
allocable costs incurred
(24)
AARP Services Inc (telephone insurance)
Q
65,603
costs incurred
(25)
AARP Services Inc (reimburse for post retirement health benefit)
S
47,337
portion of plan funding
(26)
AARP Insurance Plan
S
618,065,562
see Schedule O
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Part V: Transactions with related organizations, line 2(a)-(d), row (10)
AARP and AARP Foundation, its affiliated charity, share mailing lists. AARP does not rent its mailing list to other organizations, so a fair market value of the benefit to the Foundation has not been established. The AARP list is much larger and thus presumably more valuable than the Foundation list. Moreover, the vast majority of names on the AARP Foundation list are already on the AARP list, as they are also AARP members.
Schedule R (Form 990) 2020
Additional Data
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